4 hours of ethics CPE, per 2-yr period, for CPAs licensed in California.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics each two-year renewal period. Separately, a two-hour Board-approved Regulatory Review course is due every six years.
Four hours during each two-year renewal period. The ethics course does not have to come from a CBA-approved list — any course meeting the Board's content requirements qualifies, which is why a NASBA-registered self-study course works.
No — these are separate obligations. The two-hour Board-approved Regulatory Review course is required if more than six years have lapsed since you last completed one, and it is not interchangeable with the ethics course. Regulatory Review covers the California Accountancy Act and CBA Regulations, including a review of recent Board disciplinary actions, and must be at least two hours and specifically Board-approved. Our four-hour course meets the ethics requirement; it does not meet Regulatory Review.
Licences expire on the last day of your birth month, in the odd or even year matching the odd or even year of your birth. The reporting period is biennial on that same date, so the deadline is individual to you rather than a fixed statewide date.
Yes, provided the course uses an interactive delivery method. Note that self-study courses intended to meet the Regulatory Review requirement additionally require a final exam passed with a score of 90 or above.
No. Hours completed beyond the renewal requirement cannot be carried forward.
California Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.